The Employment Rights (Amendment) (EU Exit) Regulations 2018

Effective: EU exit day

The following draft regulations make amendments to employment law to reflect the withdrawal of the UK from the EU in the event that there is no deal with the EU.

The Armed Forces (Terms of Service) (Amendments Relating to Flexible Working) Regulations 2018

Effective: 1 April 2019

These regulations introduce two new types of flexible working (known collectively as “flexible service”) for those serving in the regular Armed Forces (the Royal Navy, the Royal Marines, the Army and the Royal Air Force).

Changes to tax treatment of termination payments

Effective: 6 April 2019

The Government is to make the following changes to the taxation of termination payments.

Payslips must state hours worked

Effective: 6 April 2019

The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) Order 2018 requires employers to provide additional information about the number of hours that are being paid for within the itemised pay statement (payslip) of employees for whom pay varies according to the number of hours worked.

Right to itemised payslips extended to workers

Reference: SI 2018/529

Effective: 6 April 2019

The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No. 2) Order 2018 extends the right to receive an itemised pay statement (payslip), which currently only applies to employees, to all workers.

Abolition of receipt checking for benchmark scale rate travel expenses

Effective: 6 April 2019

A clause in the Finance Bill 2018/19 removes the requirement for employers to check receipts when using the HM Revenue & Customs (HMRC) benchmark scale rates to pay or reimburse their employees’ qualifying subsistence expenses.

Increases to statutory maternity pay and other statutory pay rates

Effective: April 2019

The Government has announced increases in the weekly rates for statutory maternity pay and other types of statutory pay from April 2019.

Minimum wage increases from April 2019

Effective: April 2019

The Government has accepted the Low Pay Commission’s recommended increases to the National Living Wage (NLW) and National Minimum Wage (NMW) rates.

Public Sector Exit Payments to be capped and recoverable

Effective: to be confirmed

The Government has produced draft legislation to cap public sector exit payments (the Draft Public Sector Exit Payments Regulations 2016) and to make them recoverable when a high earner returns to the public sector within 12 months of leaving (the Draft Repayment of Public Sector Exit Payments Regulations 2016).

Changes to the Employment Tribunals Act 1996

Effective: to be confirmed

Following its consultation on reforming the employment tribunal system, the Government intends to make the following changes to the Employment Tribunals Act 1996.

Regulations to introduce fines on trade unions

Effective: to be confirmed

The draft Trade Union (Financial Penalties) Regulations allow trade union Certification Officers to fine unions for non-compliance with statutory requirements.

Four-week break will not interrupt continuity of employment

Effective: to be confirmed

The Government is to extend from one week to four weeks the period that breaks continuity of employment when assessing eligibility for statutory employment rights.

The right to request a more stable contract

Effective: to be confirmed

The Government is to introduce a new right for all workers to request a more predictable and stable contract.

Investigatory Powers (Interception by Businesses etc. for Monitoring and Record-keeping Purposes) Regulations 2018

Effective: to be confirmed

These regulations come under the Investigatory Powers Act 2016. Similar provisions are currently contained in the Telecommunications (Lawful Business Practice) (Interception of Communications) Regulations 2000, which these new regulations will replace.

Scotland legislates to increase the number of women on public boards

Effective: to be confirmed

The Gender Representation on Public Boards (Scotland) Act 2018 sets a “gender representation objective” for public authorities in Scotland when they make appointments to non-executive board positions.

New legislation to ensure tips go to workers

Effective: to be confirmed

The Government is to introduce legislation to ensure that tips left for workers go to them in full.

The Agency Workers (Amendment) Regulations 2019

Effective: 6 April 2020

These draft regulations amend the Agency Workers Regulations 2010 so that agency workers will no longer be able to opt out of their equal pay entitlements.

The Employment Rights (Employment Particulars and Paid Annual Leave) (Amendment) Regulations 2018

Effective: 6 April 2020

These regulations require employers to provide all workers with a written statement of employment particulars on the day employment begins (currently the statement has to be provided within eight weeks).

The Employment Rights (Miscellaneous Amendments) Regulations 2019

Effective: 6 April 2019 and 6 April 2020

These draft regulations introduce three changes.

National Insurance Contributions Bill

Effective: 6 April 2020

The National Insurance Contributions Bill will introduce employer National Insurance Contributions (NICs) on termination payments over £30,000. This was going to take effect from 6 April 2018, then 6 April 2019 and the change is now due on 6 April 2020.

IR35 reform to apply in the private sector

Effective: 6 April 2020

The Government has announced in the Budget that a reform to the off-payroll working (IR35) rules that has been introduced in the public sector will be extended to medium and large companies in the private sector.

Parental Bereavement (Leave and Pay) Act 2018

Reference: SI 2018/24

Effective: April 2020

The Parental Bereavement (Leave and Pay) Act 2018 entitles parents who lose a child under the age of 18 to two weeks' paid leave.